15th Annual London Finance and Capital Markets Tax Conference
26 Jan - 27 Jan 2026
Session information
Capital in motion: funds, private equity and tax efficiency
Monday 26 January (1450 - 1600)
Description
1. Entity classification and cross-border inconsistencies
- Classification mismatches across jurisdictions
- Impact of Pillar Two on fund structures and holding companies
2. Private Debt / direct Lending
- Treaty access, beneficial ownership, and tax residency considerations
- U.S. trade or business (USTB) exposure and management attribution risks
3. Structuring and operational challenges
- Substance requirements for holding and platform companies
- Cross-border management company structuring: PE risk, profit allocation, remote work
- Continuation funds, NAV loans, and GP-led restructurings, “ETF-isation” of private funds and the retailisation of alternatives
Session / Workshop Chair(s)
| Raul-Angelo Papotti | Chiomenti Studio Legale, Milan, Italy |
Speakers
| Reinout De Boer | Stibbe, Amsterdam, Netherlands |
| Andy Howard | Ropes & Gray, London, England |
| Annette Keller | McDermott Will & Schulte RAe StB LLP, Munich, Germany |
| Ron Nardini | Vinson & Elkins, New York, New York, USA |
| Jan Neugebauer | Arendt & Medernach, Luxembourg City, Luxembourg |